- (1) Tollways, and any related facilities that would normally be purchased, constructed or installed by the Department of Transportation if the tollway were a conventional highway that was constructed and operated by the department, shall be exempt from ad valorem property taxation.
- (2) Tollways are considered state highways for purposes of law enforcement and application of the Oregon Vehicle Code.
[1995 c.668 §8; 2003 c.794 §269; 2021 c.630 §141]